Independent Review · Updated June 2026

Goodman 2 Ton 14 SEER 80% 60,000 BTU Furnace & AC System - R410A Downflow

Energy Star 14 SEER cooling with 80% efficient gas heating in compact downflow design

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
Goodman 2 Ton 14 SEER 80% 60,000 BTU Furnace & AC System - R410A Downflow
Current Price
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// Bottom Line
This Goodman 2-ton system works well for homeowners upgrading 1980s or 1990s equipment in modest homes or apartments where space is tight. The downflow configuration and Energy Star certification make it practical for retrofits where ductwork runs below floor level.

Review

The Goodman 2-ton furnace and air conditioning system represents the midpoint between budget and performance in residential HVAC. Marketed as Online Supply's SKU LS38343850, this unit combines an 80% AFUE gas furnace with 14 SEER cooling in a downflow configuration. It delivers practical efficiency gains over 15-plus year old equipment without pushing into premium pricing. The Energy Star certification and available rebates make it attractive for homeowners ready to upgrade.

Performance specs show a 24,000 BTU heating output with two-stage burner control and a multi-speed blower reaching 1,200 CFM maximum. Cooling capacity matches at 24,000 BTU (2 tons) with a scroll compressor and R410A refrigerant. The 14 SEER rating sits solid for standard equipment, though not remarkable. Electrical requirements run 208/230V single phase at 15.1 to 25 amps, fitting most residential panels. Sound output of 75 dB remains noticeable during operation.

Pros & Cons

Pros

  • 14 SEER cooling efficiency exceeds most standard split systems in its class
  • Two-stage burner delivers flexible heating output, ranging from 24,000 BTU at low fire for efficiency
  • Multi-speed blower motor with 1,200 CFM maximum capacity handles various duct configurations
  • Compact dimensions: 22 inches tall by 14 inches wide by 21 inches deep fit tight mechanical closets
  • 10-year warranty with online registration covers parts and labor on most components
  • Energy Star certified, qualifying for rebates in many utility territories

Cons

  • 80% AFUE furnace efficiency lags high-efficiency models at 90-95%, costing more annually in gas consumption
  • Single-stage air conditioning compressor cycles on and off rather than modulating, reducing comfort precision
  • 75 dB noise level audible from adjacent rooms, notable during high blower speeds
  • Missing SEER2 rating in specs, making modern efficiency comparisons difficult for buyers

Who Should Buy

Best For

Budget-conscious homeowners replacing equipment from the 1990s or early 2000s in homes under 2,000 square feet, especially those with space constraints. Ideal for rental properties or secondary residences where moderate efficiency gains justify lower upfront cost.

Consider Alternatives If

Anyone prioritizing lowest operating costs should explore 95% AFUE furnaces and 16+ SEER2 cooling instead. Homeowners in very cold climates needing maximum heating output may find the 24,000 BTU capacity limiting.

Goodman 2 Ton 14 SEER 80% 60,000 BTU Furnace & AC
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Installation

Downflow orientation suits homes with basement or crawlspace mechanical rooms. Requires metal exhaust flue for furnace venting, standard in most installations. Suction line runs 3/4 inches with 3/4-inch insulation thickness up to 50 feet, covering typical residential runs. Three-eighths inch liquid line handles cooling circuit. Most contractors complete installation in 4-6 hours once ductwork matches specifications.

Warranty & Reliability

Online registration activates a 10-year parts warranty, competitive for this equipment class. Coverage extends to the evaporator coil through Goodman's specific coil warranty terms. Labor coverage depends on installer and regional policies. Registration is straightforward and recommended within 30 days of installation to protect your investment.

Specifications

SKULS38343850
Brand/ManufacturerOnline Supply
Cooling BTU24,000
Heating BTU24,000
RefrigerantR410A
Electrical208 / 230 V. 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)75
Weight (in lbs)22.000000
FeatureSpec
Exhaust Flue RequirementMetal
Furnace Efficiency / AFUE80%
Blower MotorMulti-Speed
Maximum CFM1200
ConfigurationUpflow / Downflow
Burner StagesTwo
Fuel TypeGas
Height22"
Width14"
Depth21"
ResourcesCAPF Installation Manual CAPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Product FeaturesRebate Available
Energy StarYes
SEER1 (Efficiency)16
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size25 amps
Min. Breaker Size15.1 amps
Tonnage3 Ton
Valve TypeSweat
Liquid Line3/8"
Suction Line3/4"
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length50 feet

Frequently Asked Questions

Does this system really save money compared to my 1995 furnace and window units? +
Yes. The 80% AFUE furnace cuts heating costs by 15-20% versus 60-65% AFUE equipment. The 14 SEER cooling is 40-50% more efficient than older window units. A typical household sees $400-800 annual savings, recovering the investment within 8-12 years in heating climates.
Can this fit in a tight upstairs closet, or does downflow mean basement only? +
Downflow works best with returns above and ducts below, typical for basements. Upflow retrofit in attics is possible but requires reconfiguring the unit. Contact your installer first. The 22-inch height fits most closets, but duct routing determines feasibility.
How does 14 SEER compare to newer 15 or 16 SEER models I'm seeing online? +
The 1-2 SEER difference represents 6-12% better cooling efficiency in newer equipment. Real-world savings amount to $50-100 annually in moderate climates, extending payback periods. For quick replacements, 14 SEER is reasonable; for long-term ownership, upgrading to 15+ SEER2 pays dividends.
Is the two-stage burner really better than single-stage heating? +
Yes. Two-stage operation fires at partial capacity most of the time, reducing short cycling and maintaining steadier interior temperatures. This improves comfort and reduces gas consumption by 5-10% compared to constant on-off single-stage burners common in older equipment.
What happens to my warranty if I don't register online? +
Most Goodman warranties require registration within 30 days for full 10-year coverage. Without registration, coverage often drops to 1-5 years on parts. Check your paperwork and register immediately after installation to protect yourself.

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